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Do penalty shoot-out wins count as wins or draws in record runs?

If you're a neutral watching a game, a penalty shoot-out can be one of the most exciting moments in football.

If you're a supporter of either team involved in a shoot-out that will determine progress to the next state of the competition, however – or even award victory in a final – they can be obscenely painful and nerve-wracking.

But are successful penalty shoot-out victories counted as "wins" when counting overall club victories, and are penalties converted in shoot-outs considered proper "goals" as part of a player's individual scoring record? Goal takes a look.